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(영문) 의정부지방법원 2016.08.30 2016구합7175
종합소득세등부과처분취소
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1. The Defendant’s global income tax amounting to KRW 116,59,830 (including additional tax) for the Plaintiff on April 13, 2015, which reverts to the Plaintiff in 2007, as well as KRW 116,59,830 (including additional tax).

Reasons

1. Details of the disposition;

A. From January 16, 2007 to December 31, 2008, the Plaintiff was in office as a joint representative director of the Company B (hereinafter “instant company”). Upon occurrence of the company’s advertising profit, the Plaintiff entered into a partnership agreement with C, a joint representative director, stating that “C shall pay KRW 20 million per month to the Plaintiff, and five million among them shall be liable for withholding tax and income tax.”

B. The instant company paid KRW 230,526,696 to the Plaintiff in 2007, KRW 278,084,056, and KRW 278,084,056 to the tax authority, but the Defendant did not pay the withheld tax to the Plaintiff. On April 13, 2015, the Defendant imposed imposition of global income tax on the Plaintiff for the year 2007, KRW 116,59,830, global income tax for the year 2007, KRW 11,659,980, local income tax for the year 2007, KRW 136,521,730, global income tax for the year 208, and KRW 13,652,170 for local income tax for the year 208 (including additional tax) (including additional tax).

(hereinafter “instant disposition”)

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 8, 2015, but was dismissed on November 30, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 to 3, 6, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was that the Plaintiff had no obligation to file a final return on the tax base of wage and salary income at the time of 2007 and 2008. Thus, the exclusion period of the Plaintiff’s global income is not seven years under Article 26-2(1)2 of the former Framework Act on National Taxes (amended by Act No. 9263, Dec. 26, 2008; hereinafter the same) and five years under subparagraph 3.

Therefore, the disposition of this case, which was issued after the exclusion period of imposition expires, is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. Article 26-2 of the former Framework Act on National Taxes fails to file a tax base return within the statutory due date of return.

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